Data verified: Aug 2026 · Source: CMS Federal Register notice published 2025-11-19
An IRMAA calculator for 2026 Medicare premiums, which are set by your 2024 income on a two-year lookback — and charged per person, not per household.
Your details
People on Medicare
IRMAA is charged per person, so a married couple both on Medicare pays it twice.
Total monthly Medicare cost
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IRMAA tier
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Part B premium (per person)
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Part B surcharge vs standard
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Part D plan premium
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Part D IRMAA surcharge
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People on Medicare
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Monthly total
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⚠You are only — below the next IRMAA tier. Crossing it would cost an extra — a year for the household — from a single dollar of income.
⚠Reducing 2024 MAGI by — would have moved you down a tier and saved — a year.
✓You are below the first IRMAA threshold and pay only the standard Part B premium. You have — of headroom before a surcharge starts.
Monthly cost across the tiers
2024 MAGI
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How this is calculated
IRMAA — the income-related monthly adjustment amount — is a surcharge added to your Medicare Part B and Part D premiums when your income is above a threshold. It uses a two-year lookback, so your 2026 premiums are determined by the MAGI on your 2024 tax return.
It is a pure cliff system. There is no phase-in and no proration: one dollar over a boundary moves you into the next tier and you pay the full surcharge for the whole year. The surcharge is also per person, so a married couple who are both enrolled pay it twice.
Formula
MAGI(2024) = AGI + tax-exempt interest
tier = lookup(MAGI, filing status)
Part B = tier premium (per person)
Part D = your plan premium + tier surcharge (per person)
monthly = (Part B + Part D) × people enrolled
The standard 2026 Part B premium is $202.90 a month and the annual deductible is $283. Both were set in the CMS Federal Register notice published on 19 November 2025.
Worked example
A single filer whose 2024 MAGI was $140,000, with a $40 a month Part D plan.
IRMAA tierTier 2 ($137,001–$171,000)
Part B premium$405.80 / mo
Part D plan premium$40.00 / mo
Part D IRMAA surcharge$37.50 / mo
Monthly total$483.30
Appealing a tier
If your income has dropped since 2024 because of a life-changing event — retirement, the death of a spouse, divorce, loss of a pension, or the sale of an income-producing property — you can file form SSA-44 and ask for the surcharge to be recalculated on your current income. The list of qualifying events is closed; a one-off capital gain or a Roth conversion is not on it.
Why conversions and gains bite twice
A Roth conversion, a large capital gain or a property sale raises MAGI in the year it happens, and then raises your Medicare premiums two years later. Planning either one without checking the IRMAA table is how people find themselves paying an unexpected few thousand dollars in a year when their income has already fallen back.
Frequently asked questions
Why is 2024 income used for 2026 premiums?
Social Security determines IRMAA from the most recent tax return it has on file, which is normally two years old by the time premiums are set. There is no way to opt into a more recent year except through the SSA-44 life-changing-event process, so the lookback is fixed rather than something you can elect around.
Is the surcharge prorated near a boundary?
No, it is a pure cliff. One dollar over a threshold triggers the entire surcharge for the full year, with no phase-in and no proration whatsoever. That is why the gap between adjacent tiers can be worth hundreds of dollars per dollar of income, and why year-end income planning matters so much near a boundary.
Does IRMAA apply per person or per household?
Per person, though the income test uses your joint MAGI. A married couple who are both enrolled in Medicare each pay their own Part B and Part D surcharge, so the household cost is double the per-person figure. This calculator lets you set whether one or both of you are enrolled.
What counts as MAGI for IRMAA?
Adjusted gross income plus tax-exempt interest, and nothing else. It is a narrower definition than the one used for ACA subsidies, because it does not add back Social Security benefits or foreign earned income. Municipal bond interest still counts, which surprises people who hold munis specifically for their tax treatment.
What is the standard 2026 Part B premium?
$202.90 a month, with an annual deductible of $283. Both figures come from the CMS notice published in the Federal Register on 19 November 2025. The deductible rose $26 from $257 in 2025. Anyone below the first income threshold pays the standard premium with no surcharge at all.
How do I get out of a tier I do not belong in?
File form SSA-44 with documentation of a qualifying life-changing event, such as retirement, the death of a spouse, divorce, or loss of a pension. The list is closed: a one-off capital gain or a Roth conversion does not qualify. If no qualifying event occurred, the surcharge stands and resets when a later return shows lower income.
Estimates for general information only, not tax or Medicare advice. Tier boundaries and premiums are set annually by CMS. Confirm your own determination with the Social Security Administration notice you receive.